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        Case ID :
        GST - States

        Notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of UPGST Act - 1347/XI-2–23-9(47)-17-T.C.238-U.P. Act-1-2017-Order (295)-2023 - Uttar Pradesh SGST

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        Online gaming taxation notification identifies taxable supplies for online money gaming, other online gaming, and casino actionable claims. The notification under section 15(5) of the Uttar Pradesh Goods and Services Tax Act specifies the relevant supplies as the supply of online money gaming, online gaming other than online money gaming, and actionable claims in casinos. It is deemed to have come into force from 1 October 2023.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Online gaming taxation notification identifies taxable supplies for online money gaming, other online gaming, and casino actionable claims.

                                The notification under section 15(5) of the Uttar Pradesh Goods and Services Tax Act specifies the relevant supplies as the supply of online money gaming, online gaming other than online money gaming, and actionable claims in casinos. It is deemed to have come into force from 1 October 2023.


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